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BROWNE v. U.S.

No. 98-6124.

176 F.3d 25 (1999)

Gordon M. BROWNE and Edith C. Browne, Plaintiffs-Appellants, v. UNITED STATES of America dba Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided May 14, 1999.

Attorney(s) appearing for the Case

J.E. McNeil, Esq., Jordan, McNeil & Ricks, P.C., Washington, DC, for Plaintiffs-Appellants.

Michelle B. O'Connor, Attorney, Tax Division, Department of Justice, Washington, DC, for Defendant-Appellee.

Before: WALKER, POOLER, and HEANEY, Circuit Judges.

HEANEY, Senior Circuit Judge:

Gordon and Edith Browne appeal from a final judgment on the pleadings entered on May 18, 1998, in the United States District Court for the District of Vermont, J. Garvan Murtha, Chief Judge, dismissing a refund action for penalties and interest based on the hardship waiver provisions provided in Internal Revenue Code (IRC) § 6651(a)(2), Treas. Reg. § 301.6651-1(c)(1), IRS Policy Statement P-2-7 and IRM 5172.11 and .12...

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